【正文】
I 煤炭資源稅的改革對(duì)山西煤炭行業(yè)的影響 摘 要 隨著山西經(jīng)濟(jì)的快速發(fā)展,煤炭企業(yè)已經(jīng)成為推動(dòng)山西經(jīng)濟(jì)非常重要的一部分。近年來,國(guó)內(nèi)煤炭資源環(huán)境進(jìn)一步變化。煤炭資源稅從量征收的弊端不斷顯現(xiàn),山西作為重要的能源大省受到的影響也十分明顯,從而使煤炭資源的管理模式也受到了社會(huì)的廣泛關(guān)注。特別是煤炭資源稅的改革管理存在著許多問題也值得我們反思與重視。文章主要講述了山西目前推行的煤炭資源稅的現(xiàn)狀及稅收征收中出現(xiàn)的問題,加以圍繞煤炭資源管理的現(xiàn)狀、優(yōu)勢(shì)和劣勢(shì)做了具體的分析。并結(jié)合煤炭資 源稅改革對(duì)煤炭行業(yè)的影響,提出了應(yīng)對(duì)的措施。 關(guān)鍵詞: 煤炭資源稅; 煤炭行業(yè); 經(jīng)濟(jì)影響 II Coal resources tax reform on the impact of Shanxi energy industry ABSTRACT With the rapid development of economy in Shan Xi, coal enterprises have bee a crucial part in promoting its recent years, as domestic coal environment is enduring further changes, the demerits of the levy on coal resource has continuely shown Xi , a major province of energy , has also been influenced , there is wide concern about the management model of coal resource, especially the multiple problems exist in the reform management of coal resource tax, which deserve much of our reflection and thesis mainly focuses on the present situation of coal resource tax promoted in Shan Xi along with the problems in the levy process, and then analyze those problems concretly by bining with the current situation of coal resource management as well as it/s advantages and last, put forward corresponding measures based on the influences that the reform of coal resource tax imposes on the coal industry. Key words: Dongguan Private; enterpriseFamily management; develop strategy 目 錄 一、煤炭資源稅改革的發(fā)展概況 ......................................... 1 (一)煤炭資源稅改革的內(nèi)容 ....................................... 1 (二) 煤炭資源稅管理的現(xiàn)狀 ....................................... 3 (三) 煤炭資源稅改革的意義 ....................................... 4 二、山西煤炭資源稅改革的地區(qū)效應(yīng) ..................................... 5 (一) 山西煤炭行業(yè)所面臨的問題 .................................... 5 (二)山西煤炭行業(yè)稅率改革的方向 .................................. 6 (三)煤炭資源稅調(diào)整對(duì)山西煤炭行業(yè)的影響 .......................... 6 三、煤炭資源稅改革下山西煤企的對(duì)策 ................................... 7 (一)完善煤炭資源稅整合制度,實(shí)現(xiàn)山西煤炭企業(yè)高效發(fā)展 ............ 8 (二)整合產(chǎn)業(yè)鏈條,尋求循環(huán)發(fā)展之路 .............................. 9 結(jié)論 ................................................................ 11 參考文獻(xiàn) ............................................................ 12 致謝 ................................................................ 13 1 在 2022 年 l0 月中旬,“穩(wěn)步提升煤炭資源稅稅率額”這一帶有奠基石意義的政策性方針被山西省政協(xié)委員張崗?fù)岢觥T撜咝苑结樢唤?jīng)提出就引起了黨中央、國(guó)務(wù)院的積極關(guān)注。煤炭資源作為自然間一種不可再生的自然資源,從開始征收煤炭資源稅到目前為止已經(jīng)有 30 年